United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J83733 - NY J83780 > NY J83733

Previous Ruling Next Ruling
NY J83733

April 25, 2003

CLA-2-49:RR:NC:SP:234 J83733


TARIFF NO.: 4903.00.0000

Ms. Jessica Sheets
Hamco, Inc.
P.O. Box 1028
Gonzales, LA 70707

RE: The tariff classification of a child’s textile “bath book” from China.

Dear Ms. Sheets:

In your letter dated March 5, 2003, you requested a tariff classification ruling. In response to our request for additional information, you submitted an undated follow-up letter received here on April 21, 2003.

The ruling was requested on a child’s “bath book,” a sample of which was submitted for our examination. The book consists of three flower-shaped, padded terry-cloth leaves bound along one edge. The interior pages are printed with pictures (of flowers and rabbits) accompanied by one-sentence captions. The exterior of the back leaf incorporates a textile strap that allows the item to be slipped over the hand and used as a washcloth. However, the article is not particularly well suited for such use, and its main function/appeal seems to lie in its role as a printed book designed to engage the interest of a young child. You note that the submitted flower-shaped sample is one of three versions of the product, the others being a duck and a star.

The applicable subheading for the above-described bath books will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for children’s picture, drawing or coloring books. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: